Description of goods. Yoghurt, not flavoured nor containing added fruit, nuts or cocoa. Other, not flavoured nor containing added fruit, nuts or cocoa

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1 2 I CN Code or Chapter Description of goods 1 Live animals 2 Meat and edible meat offal 3 Fish and crustaceans, molluscs and other aquatic invertebrates 0401 Milk and cream, not concentrated nor containing added sugar or other sweetening matter 0402 Milk and cream, concentrated or containing added sugar or other sweetening matter to to Yoghurt, not flavoured nor containing added fruit, nuts or cocoa Other, not flavoured nor containing added fruit, nuts or cocoa 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included ex Cheese and curd Butter and other fats and oils derived from milk; dairy spreads, excluding CN Code and Birds' eggs, in shell, fresh, preserved or cooked 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter 0409 Natural honey 0410 Edible products of animal origin, not elsewhere specified or included 0504 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked ex 0511 Animal products, not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, excluding fish waste of CN code Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 0701 Potatoes 0702 Tomatoes 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.) fresh or chilled 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0707 Cucumbers and gherkins, fresh or chilled 91

2 CN Code or Chapter Description of goods 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 0709 Other vegetables, fresh or chilled ex 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen, ex 0711 excluding sweet corn of CN code Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption, excluding sweet corn of CN code Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith 8 Edible fruit and nuts; peel of citrus fruits or melons ex 9 Coffee, tea and spices, excluding maté of CN code Cereals 11 Products of the milling industry; malt; starches; inulin; wheat gluten 12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder ex Pectic substances and pectinates 1501 Pig fat (including lard) and poultry fat 1502 Fats of bovine animals 1503 Lard stearin lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 1507 Soya-bean oil and its fractions, whether or not refined, but not chemically modified 1508 Ground-nut oil and its fractions, whether or not refined, but not chemically modified 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading Palm oil and its fractions, whether or not refined, but not chemically modified 1512 Sunflower-seed, safflower or cotton-seed oil and fractions thereof, whether or not refined, but not chemically modified 1513 Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified 1514 Rape, colza or mustard oil and fractions thereof, whether or not refined, but not chemically modified ex 1515 ex 1516 Other fixed vegetable fats and oils (excluding jojoba oil and its fractions of CN code ex ) and their fractions, whether or not refined, but not chemically modified Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared, excluding hydrogenated castor oil, so called opalwax of CN code Margarine, excluding liquid margarine, containing not more than 10% by weight of milk fats 92

3 CN Code or Chapter Description of goods Fixed vegetable oils, fluid, mixed Other to Fixed vegetable oils, fluid, mixed, for technical or industrial uses other than the manufacture of foodstuffs for human consumption ex 1522 Residues resulting from the treatment of fatty substances or animal or vegetable waxes, excluding degras of CN code Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates 1701 Cane or beet sugar and chemically pure sucrose, in solid form ex 1702 Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel, excluding chemically pure fructose of CN code and chemically pure maltose of CN code Molasses resulting from the extraction or refining of sugar 1801 Cocoa beans 1802 Cocoa shells Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20% by weight of fish, crustaceans, molluscs or other aquatic invertebrates Stuffed pasta, whether or not cooked or otherwise prepared, containing more than 20% by weight of sausages and the like, of meat and meat offal of any kind, including fats of any kind or origin Vegetables, fruit, nuts and other edible parts of plants, prepared or preserved by vinegar or acetic acid: Cucumbers and gherkins Mango chutney Fruit of the genus Capsicum other than sweet peppers or pimentos Mushrooms Olives Sweet peppers Salad beetroot (Beta vulgaris var. conditiva) Red cabbages Tropical fruit and tropical nuts Onions Other 2002 Tomatoes prepared or preserved otherwise than by vinegar or acetic acid 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid ex 2004 ex 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes of CN code and sweet corn of CN code Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006, excluding potatoes in the form of flour, meal or flakes of CN code and sweet corn of CN code Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised) 93

4 CN Code or Chapter Description of goods 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter ex 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included, excluding peanut butter of CN code , palm hearts of CN code , maize (corn) of CN code , yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch of CN code Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter to Flavoured or coloured sugar syrups 2204 Wine of fresh grapes, including fortified wines; grape must other than that of heading Other fermented beverages (for example, cider, perry, mead); mixtures of fermented beverages and mixtures of fermented and non-alcoholic beverages, not elsewhere specified or included ex 2207 ex 2208 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher obtained from agricultural products of this list; ethyl alcohol, denatured, of any strength, obtained from agricultural products of this list Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol obtained from agricultural products of this list 2209 Vinegar and substitutes for vinegar obtained from acetic acid 23 Residues and waste from the food industries; prepared animal fodder 2401 Unmanufactured tobacco; tobacco refuse 3502 Albumins (including concentrates of two or more whey proteins, containing by weight more than 80 % whey proteins, calculated on the dry matter), albuminates and other albumin derivatives 4501 Natural cork, raw or simply prepared; waste cork; crushed, granulated or ground cork 5301 Flax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock) 5302 True hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock) 出所 ) 欧州委員会 pdf 94

5 EU EU 2006 CN code(a) Description(b) CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) 0204 Meat of sheep or goats ex ex ex Meat of turkeys, not cut in pieces, frozen Turkey cuts and offal other than liver, frozen Kashkaval cheese Cheese made from sheep s milk or buffalo milk, in containers containing brine, or in sheepskin or goatskin bottles Other cheese made from sheep s milk or buffalo milk, in containers containing brine, or in sheepskin or goatskin bottles Tulum Peyniri, made from sheep or buffalo milk, in individual plastic or other kind of packings of less than 10 kg New potatoes, from 1 January to 31 March Potatoes, fresh or chilled, other Onions, from 15 February to 15 May 100 Onions, from 16 May to 14 February Over-qu ota duty (EUR/t) , Garlic, fresh or chilled Beans, from 1 November to 30 April 100 ex Broad beans (Vicia Faba major L.), from 1 July to 30 April Aubergines, from 15 January to 30 Apri Aubergines, from 1 May to 14 January ex Ribbed or stick celery (Apium graveolens L., var dulce (Mill) Pers.), from 1 January to 30 April Courgettes, from 1 December to end February Courgettes, from 1 March to 30 November ex ex Pumpkins, from 1 December to end February Wild onions of the genus Muscari comosum, from 15 February to 15 May Hazelnuts or filberts (Corylus spp) Duty rate: 3 % 95

6 CCT ad valorem duty Specific duty CN code(a) Description(b) Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Tariff quota (tonnes net weight) Over-qu ota duty (EUR/t) Fresh table grapes, from 1 May to 17 June and from 1 August to 14 November Fresh table grapes, from 15 November to 30 April and from 18 June to 31 July Watermelons, from 1 April to 15 June Watermelons, from 16 June to 31 March Other melons, from 1 November to 31 May Plums, from 1 May to 15 June Strawberries, frozen Raspberries, etc., frozen Other fruits, frozen Rye Reduction according to Article 3(4) (MFN max EUR 11,68/t) Malt, not roasted Reduction of EUR 6,57/t Malt, roasted Reduction of EUR 6,57/t Virgin lampante olive oil 10 % reduction (c) Other virgin olive oil 7,5 % ad valorem Other virgin olive oil 10 % reduction Other olive oil than virgin 5 % reduction Crude olive oil 10 % reduction Other olive oil 5 % reduction Prepared tomatoes, whole or in pieces Other prepared tomatoes, with a dry matter content of less than 12 % by weight Other prepared or preserved tomatoes, with a dry matter content of not less than 12 % by weight Jams, jellies, marmalades, puree and pastes Jams, jellies, marmalades, puree and pastes, obtained by cooking, other than homogenised preparations, of citrus fruit, with a sugar content exceeding 13 % but not exceeding 30 % by weight (equivalence 28/30 % dry matter content) % reduction

7 CN code(a) Description(b) Other preparations, with a sugar content exceeding 30 % by weight Fruit, nuts and other edible parts of plants, otherwise prepared or preserved CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) Fruit juices % reduction Sparkling wine Over-qu ota duty (EUR/t) Other wine, grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding 2 litres or less Other wine, grape must with fermentation prevented or arrested by the addition of alcohol, in containers holding more than 2 litres Other fermented beverages; mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included

8 CN code(a) ex 2207 Description(b) Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher and ethyl alcohol and other spirits, denatured, of any strength, obtained from agricultural goods listed in Annex I to the EC Treaty Vinegar and substitutes for vinegar obtained from acetic acid 出所 ) トルコ外務省欧州連合事務局 CCT ad valorem duty Duty reduction (%) Tariff quota (tonnes net weight) (a) CN codes corresponding to Regulation (EC) No 1810/2004 (OJ L 327, , p. 1). In-quota duty (EUR/t) Specific duty Tariff quota (tonnes net weight) 0 0 (b) Notwithstanding the rules for the interpretation of the combined nomenclature, the wording for the description of the products is to be considered as having no more than an indicative value, the preferential scheme being determined, within the context of this Annex, by the coverage of the CN codes. Where ex CN codes are indicated, the preferential scheme is to be determined by application of the CN code and corresponding description taken together. (c) This concession consists of only one tariff quota volume of 100 tonnes with a 7,5 % in-quota duty. Over-qu ota duty (EUR/t) 98

9 EU 2006 CN code (a) Description (b) Reduction of the MFN duty (%) Tariff quota (tonnes net weight) Live bovines: pure bred breeding animals 100 unlimited Live bovines, other than pure bred breeding animals, of a weight exceeding 80 kg but not exceeding 160 kg ex Live bovines, other than pure bred breeding animals, other than those of a weight exceeding 80 kg but not exceeding 160 kg Other cuts of bovine meat 50 % reduction with maximum duty of 30 % Other cuts of bovine meat 30 % reduction with maximum duty of 43 % 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal Milk and cream in powder, granules or other solid forms, of a fat content, by weight, not exceeding 1,5 % Milk and cream in powder, granules or other solid forms, of a fat content, by weight, exceeding 1,5 %, not containing added sugar or other sweetening matter 0404 Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included % ad valorem (c) (c) 30 % ad valorem 700 Butter and other fats and oils derived from milk; dairy spreads Processed cheese, not grated or powdered Other cheese ex Cheese, other, excluding / 31 / 50 / 86 / 87 / Egg yolks, dried, other 24 % ad valorem Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading No ex Other live plants Cut flowers Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Seed potatoes, fresh or chilled Mushrooms of the genus Agaricus, fresh or chilled 7 % ad valorem Beans, frozen 11,5 % ad valorem 100 ex (excl. (d) ) Apples, fresh, other than Golden Delicious, Starking and Starkrimson Pears and quinces, fresh 30 % ad valorem Peaches, including nectarines, fresh, from 15 July to 31 December Tamarinds, cashew apples, lychees, jackfruit and sapodilla plums, fresh Passion fruit, carambola and pitahaya, fresh

10 CN code (a) Description (b) Reduction of the MFN duty (%) Tariff quota (tonnes net weight) Other fruit, fresh Strawberries, frozen 20 % ad valorem Tea Maximum duty: 45 % Wheat and meslin, from 1 September to 31 May Durum wheat, from 1 September to 31 May Other wheat, from 1 September to 31 May Rye, from 1 September to 31 May ex Barley, from 1 September to 31 May, for malting Oats, from 1 September to 31 May Maize (corn), from 1 September to 31 May, other than seed Maize (corn), from 1 December to 31 May, other than seed Semi-milled or wholly milled rice Flaked grains of oats Malt, whether or not roasted Other sunflower seeds, other than for sowing, from 1 January to 31 August Cotton seeds, other than for sowing ex 1209 Seeds, fruit and spores, for sowing, except Sugar beet seed Fats of bovine animals, sheep or goats Soya bean crude oil, from 1 January to 31 August Refined soya oil, from 1 January to 31 August Sunflower seed or safflower crude oil, from 1 January to 31 August Crude rape, colza or mustard oil and fractions thereof, not chemically modified, containing 0 % erucic acid, from 1 January to 31 August Homogenised preparations 30 % ad valorem Cane or beet sugar and chemically pure sucrose, in solid form, other than raw sugar, not containing added flavouring or colouring matter Mushrooms, prepared or preserved by vinegar or acetic acid Other vegetables and fruit, prepared or preserved by vinegar or acetic acid Tomatoes, prepared or preserved otherwise than by vinegar or acetic acid, other 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid 20 % reduction with a maximum duty of 50 % % ad valorem Homogenised vegetables 15 % ad valorem Peas prepared or preserved otherwise than by vinegar or acetic acid, not frozen Homogenised preparations 25 % ad valorem ex ex ex Jams, fruit jellies, marmalades, whether or not containing added sugar or other sweetening matter (excluding hazelnut purée) 20 % ad valorem

11 CN code (a) Orange juice Grape juice Apple juice Description (b) Juice of any other single fruit or vegetable with an added sugar content not exceeding 30 % by weight Cherry juice Mixtures of juices Reduction of the MFN duty (%) Tariff quota (tonnes net weight) 15 % ad valorem Sparkling wine 35 % ad valorem 750 hl Vinegar and substitutes obtained from acetic acid Oilcake and other solid residues resulting from the extraction of soya-bean oil Oilcake and other solid residues resulting from the extraction of soya-bean oil Dog or cat food, put up for retail sale Other preparations of a kind used in animal feeding 出所 ) トルコ外務省欧州連合事務局 101

12 EU HS heading Description of product Working or processing, carried out on non-originating materials, which confers originating status (1) (2) (3) or (4) Chapter 1 Live animals All the animals of Chapter 1 shall be wholly obtained Chapter 2 Meat and edible meat offal materials of Chapters 1 and 2 used are wholly obtained Chapter 3 ex Chapter 4 Fish and crustaceans, molluscs and other aquatic invertebrates Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included; except for: materials of Chapter 3 used are wholly obtained materials of Chapter 4 used are wholly obtained 0403 ex Chapter 5 ex 0502 Chapter 6 Chapter 7 Chapter 8 Buttermilk, curdled milk and cream, yoghurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa Products of animal origin, not elsewhere specified or included; except for: Prepared pigs', hogs' or boars' bristles and hair Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage Edible vegetables and certain roots and tubers Edible fruit and nuts; peel of citrus fruits or melons Manufacture in which: - all the materials of Chapter 4 used are wholly obtained, - all the fruit juice (except that of pineapple, lime or grapefruit) of heading 2009 used is originating, and - the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product materials of Chapter 5 used are wholly obtained Cleaning, disinfecting, sorting and straightening of bristles and hair Manufacture in which: - all the materials of Chapter 6 used are wholly obtained, and - the value of all the materials used does not exceed 50% of the ex-works price of the product materials of Chapter 7 used are wholly obtained Manufacture in which: - all the fruit and nuts used are wholly obtained, and - the value of all the materials of Chapter 17 used does not exceed 30% of the value of the ex-works price of the product 102

13 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 9 Coffee, tea, maté and spices; except for: materials of Chapter 9 used are wholly obtained Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Tea, whether or not flavoured heading heading ex 0910 Mixtures of spices heading Chapter 10 Cereals materials of Chapter 10 used are wholly obtained ex Chapter 11 Products of the milling industry; malt; starches; inulin; wheat gluten; except for: cereals, edible vegetables, roots and tubers of heading 0714 or fruit used are wholly obtained ex 1106 Chapter Chapter 14 Flour, meal and powder of the dried, shelled leguminous vegetables of heading 0713 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams) Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products: - Mucilages and thickeners, modified, derived from vegetable products - Other Vegetable plaiting materials; vegetable products not elsewhere specified or included Drying and milling of leguminous vegetables of heading 0708 materials of Chapter 12 used are wholly obtained Manufacture in which the value of all the materials of heading 1301 used does not exceed 50% of the ex-works price of the product Manufacture from non-modified mucilages and thickeners Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product materials of Chapter 14 used are wholly obtained 103

14 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for: heading, except that of the product 1501 Pig fat (including lard) and poultry fat, other than that of heading 0209 or 1503: - Fats from bones or waste - Other heading, except those of heading 0203, 0206 or 0207 or bones of heading 0506 Manufacture from meat or edible offal of swine of heading 0203 or 0206 or of meat and edible offal of poultry of heading Fats of bovine animals, sheep or goats, other than those of heading Fats from bones or waste - Other heading, except those of heading 0201, 0202, 0204 or 0206 or bones of heading 0506 materials of Chapter 2 used are wholly obtained 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified: ex Solid fractions - Other Refined lanolin Other animal fats and oils and their fractions, whether or not refined, but not chemically modified: - Solid fractions heading, including other materials of heading 1504 materials of Chapters 2 and 3 used are wholly obtained Manufacture from crude wool grease of heading 1505 heading, including other materials of heading

15 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) - Other materials of Chapter 2 used are wholly obtained 1507 to 1515 Vegetable oils and their fractions: Chapter 16 - Soya, ground nut, palm, copra, palm kernel, babassu, tung and oiticica oil, myrtle wax and Japan wax, fractions of jojoba oil and oils for technical or industrial uses other than the manufacture of foodstuffs for human consumption - Solid fractions, except for that of jojoba oil - Other Animal or vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, re-esterified or elaidinised, whether or not refined, but not further prepared Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates heading, except that of the product Manufacture from other materials of headings 1507 to 1515 vegetable materials used are wholly obtained Manufacture in which: - all the materials of Chapter 2 used are wholly obtained, and - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used Manufacture in which: - all the materials of Chapters 2 and 4 used are wholly obtained, and - all the vegetable materials used are wholly obtained. However, materials of headings 1507, 1508, 1511 and 1513 may be used Manufacture: - from animals of Chapter 1, and/or - in which all the materials of Chapter 3 used are wholly obtained 105

16 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 17 Sugars and sugar confectionery; except for: heading, except that of the product ex ex Cane or beet sugar and chemically pure sucrose, in solid form, containing added flavouring or colouring matter Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel: - Chemically-pure maltose and Fructose - Other sugars in solid form, containing added flavouring or colouring matter - Other Molasses resulting from the extraction or refining of sugar, containing added flavouring or colouring matter Sugar confectionery (including white chocolate), not containing cocoa Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product heading, including other materials of heading 1702 Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product materials used are originating Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Chapter 18 Cocoa and cocoa preparations Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 106

17 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) 1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included: - Malt extract - Other Manufacture from cereals of Chapter 10 Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared: - Containing 20% or less by weight of meat, meat offal, fish, crustaceans or mollusks - Containing more than 20% by weight of meat, meat offal, fish, crustaceans or mollusks cereals and derivatives (except durum wheat and its derivatives) used are wholly obtained Manufacture in which: - all the cereals and their derivatives (except durum wheat and its derivatives) used are wholly obtained, and Tapioca and substitutes therefore prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms Prepared foods obtained by the swelling or roasting of cereals or - all the materials of Chapters 2 and 3 used are wholly obtained heading, except potato starch of heading 1108 Manufacture: 107

18 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included - from materials of any heading, except those of heading 1806, - in which all the cereals and flour (except durum wheat and Zea indurata maize, and their derivatives) used are wholly obtained, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 1905 Bread, pastry, cakes, biscuits and other bakers' wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for pharmaceutical use, sealing wafers, rice paper and similar products heading, except those of Chapter

19 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 20 Preparations of vegetables, fruit, nuts or other parts of plants; except for: fruit, nuts or vegetables used are wholly obtained ex 2001 ex 2004 and ex ex Yams, sweet potatoes and similar edible parts of plants containing 5% or more by weight of starch, prepared or preserved by vinegar or acetic acid Potatoes in the form of flour, meal or flakes, prepared or preserved otherwise than by vinegar or acetic acid Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallized) Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter - Nuts, not containing added sugar or spirits - Peanut butter; mixtures based on cereals; palm hearts; maize (corn) - Other except for fruit and nuts cooked otherwise than by steaming or boiling in water, not containing added sugar, frozen Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter heading, except that of the product heading, except that of the product Manufacture in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture in which the value of all the originating nuts and oil seeds of headings 0801, 0802 and 1202 to 1207 used exceeds 60% of the ex-works price of the product heading, except that of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 109

20 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 21 Miscellaneous edible preparations; except for: heading, except that of the product ex Extracts, essences and concentrates, of coffee, tea or maté and preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof Sauces and preparations therefor; mixed condiments and mixed seasonings; mustard flour and meal and prepared mustard: - Sauces and preparations therefor; mixed condiments and mixed seasonings - Mustard flour and meal and prepared mustard Soups and broths and preparations therefor Food preparations not elsewhere specified or included Manufacture: - from materials of any heading, except that of the product, and - in which all the chicory used is wholly obtained heading, except that of the product. However, mustard flour or meal or prepared mustard may be used Heading heading, except prepared or preserved vegetables of headings 2002 to 2005 Manufacture: - from materials of any heading, except that of the product, and - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product 110

21 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 22 Beverages, spirits and vinegar; except for: Manufacture: - from materials of any heading, except that of the product, and - in which all the grapes or materials derived from grapes used are wholly obtained Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit or vegetable juices of heading 2009 Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol; spirits, liqueurs and other spirituous beverages Manufacture: - from materials of any heading, except that of the product, - in which the value of all the materials of Chapter 17 used does not exceed 30% of the ex-works price of the product, and - in which all the fruit juice used (except that of pineapple, lime or grapefruit) is originating Manufacture: - from materials of any heading, except heading 2207 or 2208, and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume Manufacture: - from materials of any heading, except heading 2207 or 2208, and - in which all the grapes or materials derived from grapes used are wholly obtained or, if all the other materials used are already originating, arrack may be used up to a limit of 5% by volume 111

22 Working or processing, carried out on non-originating materials, which HS heading Description of product confers originating status (1) (2) (3) or (4) ex Chapter 23 Residues and waste from the food industries; prepared animal fodder; except for: heading, except that of the product ex 2301 ex 2303 ex ex Chapter Whale meal; flours, meals and pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption Residues from the manufacture of starch from maize (excluding concentrated steeping liquors), of a protein content, calculated on the dry product, exceeding 40% by weight Oil cake and other solid residues resulting from the extraction of olive oil, containing more than 3% of olive oil Preparations of a kind used in animal feeding Tobacco and manufactured tobacco substitutes; except for: Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes materials of Chapters 2 and 3 used are wholly obtained maize used is wholly obtained olives used are wholly obtained Manufacture in which: - all the cereals, sugar or molasses, meat or milk used are originating, and - all the materials of Chapter 3 used are wholly obtained materials of Chapter 24 used are wholly obtained Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating ex 2403 出所 ) 欧州委員会 Smoking tobacco Manufacture in which at least 70% by weight of the unmanufactured tobacco or tobacco refuse of heading 2401 used is originating df 112

23 FTA CN Code Product Description Quantity Tariff Reduction from (tonnes) MFN Duties (%) Hazelnuts or filberts (Corylus spp) 2, Figs Cherries (including sour cherries) Dried apricots Soya-bean oil, semi-refined in bulk 10, Crude sunflower or safflower oil Sunflower seed oil, semi-refined in bulk 20, Crude maize (corn) oil and its fractions 10, Margarine; edible mixtures or preparations of animal or vegetable fats or oils or of fractions of different fats or oils of this chapter, other than edible 1, fats or oils or their fractions of heading Sugar confectionery (including white chocolate), not containing cocoa 2, Chocolate and other food preparations containing cocoa 1, Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, 1, gnocchi, ravioli, cannelloni; couscous, whether or not prepared 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for 1, pharmaceutical use, sealing wafers, rice paper and similar products Cucumber and gherkins, prepared or preserved by vinegar or acetic acid 1, Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter Active yeasts 3, 出所 )WTO RTA Database 113

24 CN Code Product Description Quantity Tariff Reduction from (tonnes) MFN Duties (%) Chapter 3 Fish and crustaceans, molluscs and other aquatic invertebrates (excl. 0301) Unlimited Other live plants (including their roots), cuttings and slips; mushroom spawn (excl , 99) Unlimited Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Other potatoes, fresh or chilled Garlic, fresh or chilled Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 0709 Other vegetables, fresh or chilled (excl , 39) 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen (excl ) Vegetables provisionally preserved (for example, by sulphur dioxide gas, in 0711 brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption (excl , 40) 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared Dates, fresh or dried Guavas, mangoes and mangosteens, fresh or dried Strawberries, fresh Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices Husked (brown) rice Semi-milled or wholly milled rice, whether or not polished or glazed Groundnuts, not roasted or otherwise cooked Sugar confectionery (including white chocolate), not containing cocoa (*) 1806 Chocolate and other food preparations containing cocoa (*) 1902 Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, (*) gnocchi, ravioli, cannelloni; couscous, whether or not prepared 1905 Bread, pastry, cakes, biscuits and other bakers wares, whether or not containing cocoa; communion wafers, empty cachets of a kind suitable for (*) pharmaceutical use, sealing wafers, rice paper and similar products Cucumber and gherkins, prepared or preserved by vinegar or acetic acid Fruit, nuts and other edible parts of plants, otherwise prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included 2009 Fruit juices (including grape must) and vegetable juices, unfermented and not containing added spirit Active yeasts (*) 出所 )WTO RTA Database 114

25 FTA Harmonized System BRIEF DESCRIPTION QUOTA (TON) APPLIED DUTY % Ex Other cheese (feta, Kashkaval, Tulum) 100 % Bulbs, tubers, tuberous roots, corms, crows and rhizoms, dormant 20 %10 Ex Seeds of chickpeas of a kind used for sowing 100 %10 EX Others chickpeas %40 Ex Lentil seeds of a kind used for sowing 50 %10 Ex Others lentils 100 % Seeds of leguminous vegetables, of a kind used for sowing 10 % Hazelnuts, fresh or dried, in shell 50 % Hazelnuts fresh or dried, shelled % Pistachios, fresh or dried 20 % Figs, dried 20 % Dried raisins 100 % Cumin seeds 150 % Sesame seeds 150 %40 出所 )WTO RTA Database CN CODE BRIEF DESCRIPTION QUOTA (TON) APPLIED DUTY % 0602 Other live plants (including roots) Orchids 5 24 ex White and red cabbages Other Asparagus Mushrooms of the genus Agaricus Fruits of the genus Capsicum or of the genus Pimenta Sweet corn 10 EU rate Capers Cucumbers and gherkins Cucumbers and gherkins, prepared or preserved by vinegar or acetic acid Broad beans and horse beans Avocados Seeds of coriander Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and

26 spices Other Locust beans, including locust bean seed Apricots (prepared or preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included) Coffee extracts, essences and concentrates Wine of fresh grapes, includinf fortified wines; grape must other than 500 hl 35 that of heading Bran, and other residues 出所 )WTO RTA Database 116